This lesson is designed to teach tax preparers about the credit for the elderly or the disabled.

Forms referenced in this lesson include:

• Form 1040A
  
• Form 13614-C, Intake/Interview " Quality Review Sheet, or approved alternative
• Schedule 3 (Form 1040A), Credit for the Elderly or the Disabled
  
• Form 1040
  
• Schedule R (Form 1040), Credit for the Elderly or the Disabled
  
• Form 8158, Quality Review Sheet, or approved alternative

References will be made to Publication 4012, Volunteer Resource Guide for helpful tools to use when interviewing taxpayers. Using this reference during training will help reinforce its use when you are at the volunteer site.

NOTE: In this lesson, you'll be asked to calculate answers for several practice questions. You may want to have a calculator on hand for assistance.